We're dividing 804946 by 40 
We want to divide 804946 by 40.

Moving on to step 1:
40 goes into 8 0 times with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Include the next digit (0) from the dividend after 8, then repeat: 80 / 40

Step 2:
40 can be fit into 80 2 times, resulting in a remainder of 0.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtract 80 from 80 to get 0.
Grab the next digit (4) from the dividend, add it to 0, then carry on: 4 / 40

Moving on to step 3:
The number 40 fits into 4 0 times, leaving a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 20.0
If we subtract 0 from 4, we get 4.
Grab the next digit (9) from the dividend, add it to 4, then carry on: 49 / 40

Moving on to step 4:
When dividing 49 by 40, we get 1 with a remainder of 9.
The number 1 becomes the next digit in our result. 
Result so far: 201.0
If we subtract 40 from 49, we get 9.
Take the next digit (4) from the dividend and append it to 9, then repeat: 94 / 40

Moving on to step 5:
The number 40 fits into 94 2 times, leaving a remainder of 14.
The next digit of our result is 2. 
Result so far: 2012.0
If we take 80 away from 94, we end up with 14.
Append the next digit (6) from the dividend to 14 and continue with: 146 / 40

Advancing to step 6:
When dividing 146 by 40, we get 3 with a remainder of 26.
Put 3 as the next digit of the answer. 
Result so far: 20123.0
Deduct 120 from 146 and we're left with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Step 7:
40 can be fit into 260 6 times, resulting in a remainder of 20.
The number 6 becomes the next digit in our result. 
Result so far: 20123.6
Subtract 240 from 260 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 8:
200 divided by 40 is 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 20123.65
If we take 200 away from 200, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 9:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 20123.65
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 20123.65
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

After the division, we end up with 20123.65 and a remainder of 0.0.